Spandana Sphoorty Financial Limited (SPANDANA) — Working Capital to Net Assets Ratio
Spandana Sphoorty Financial Limited (SPANDANA) has a Working Capital to Net Assets ratio of 90.5% as of March 2025. Working capital of Rs23.83 Billion (current assets of Rs66.76 Billion minus current liabilities of Rs42.93 Billion) is measured against net assets of Rs26.33 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Spandana Sphoorty Financial Limited financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Spandana Sphoorty Financial Limited Working Capital to Net Assets (2013–2025)
This chart shows how Spandana Sphoorty Financial Limited's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of March 2025, the ratio stands at 90.5%, reflecting working capital of Rs23.83 Billion against net assets of Rs26.33 Billion INR. See operational self-sufficiency of Spandana Sphoorty Financial Limited to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Spandana Sphoorty Financial Limited (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Spandana Sphoorty Financial Limited from 2013 to 2025, covering 13 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see market cap of Spandana Sphoorty Financial Limited.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 90.5% | Rs23.83 Billion | Rs26.33 Billion | Rs66.76 Billion | Rs42.93 Billion | ▲ +10.7 pp |
| 2024 | 79.8% | Rs29.10 Billion | Rs36.45 Billion | Rs94.64 Billion | Rs65.55 Billion | ▼ -204.1 pp |
| 2023 | 284.0% | Rs88.01 Billion | Rs30.99 Billion | Rs88.05 Billion | Rs40.23 Million | ▲ +201.9 pp |
| 2022 | 82.0% | Rs25.35 Billion | Rs30.90 Billion | Rs49.64 Billion | Rs24.29 Billion | ▲ +16.4 pp |
| 2021 | 65.7% | Rs18.06 Billion | Rs27.51 Billion | Rs54.65 Billion | Rs36.59 Billion | ▲ +25.6 pp |
| 2020 | 40.1% | Rs10.53 Billion | Rs26.27 Billion | Rs37.01 Billion | Rs26.48 Billion | ▼ -43.2 pp |
| 2019 | 83.3% | Rs15.75 Billion | Rs18.90 Billion | Rs37.90 Billion | Rs22.16 Billion | ▼ -151.3 pp |
| 2018 | 234.6% | Rs32.62 Billion | Rs13.91 Billion | Rs33.04 Billion | Rs418.45 Million | ▲ +80.8 pp |
| 2017 | 153.7% | Rs14.26 Billion | Rs9.28 Billion | Rs14.93 Billion | Rs669.89 Million | ▲ +99.0 pp |
| 2016 | 54.7% | Rs1.01 Billion | Rs1.84 Billion | Rs12.15 Billion | Rs11.14 Billion | ▲ +824.7 pp |
| 2015 | -770.0% | Rs2.79 Billion | Rs-361.84 Million | Rs11.73 Billion | Rs8.94 Billion | ▼ -1114.4 pp |
| 2014 | 344.4% | Rs-368.92 Million | Rs-107.11 Million | Rs257.75 Million | Rs626.68 Million | ▲ +1688.3 pp |
| 2013 | -1343.9% | Rs1.41 Billion | Rs-104.85 Million | Rs1.73 Billion | Rs317.49 Million | — |